Wayne owns a 30% interest in the capital and profits of Emerald Company (a calendar year partnership). For tax year 2016, the partnership earned revenue of $900,000 and had operating expenses of $660,000. During the year, Wayne withdrew from the partnership a total of $90,000. He also invested an additional $30,000 in the partnership. For 2016, Waynes gross income from the partnership is:

$132,000.

$162,000.

None of the above.

$90,000.

$72,000.